| The Enterprise Income Tax Law of People’s Republic of China came into force on January 1,2008.For the first time,non-resident enterprises is separated in Chinese laws from resident enterprises according to international practice.In addition,the law declares the basic principles of taxation,the definition of source of income,the categories of income,the actual link,the source of withholding among others.The law enables a more effective exercise of tax jurisdiction,and raises the level of normative and certainty in the non-resident enterprise income tax policy implementation in China.The law is of great significance to safeguard the tax interests in China and to prevent tax losses.With the progress of opening-up policy in China,the transnational economic activities have increased rapidly,and income obtained by foreign investors and operators in China have been significantly diversified,which warrants an improvement in tax administration of non-resident enterprises in China.This thesis aims at the practical problems confronted inn on-resident tax management with an attempt to optimize non-resident tax management via Guangdong case analysis.This study further enriches the theory and fills insufficiency of nonresident tax management.It is of significant value to establish guidelines for nonresident tax management,to raise the level of managing non-resident tax in our country,and to safeguard the tax interests of our country.This thesis includes six chapters.Chapter 1 introduces the background information and motivation of this study,and the state of practice of the field.Chapter 2 elaborates on the definition,management and characteristics of the non-resident enterprises income tax.Chapter 3 explicates the major problems encountered in taxing non-resident enterprises.Chapter 4 presents three cases studies of non-resident enterprises income taxation in Guangdong,which correspond to examples of royalties,transfer of property,and foreign permanent establishment,respectively.Chapter 5 compares practices in USA and German.Chapter6 proposes suggestions for improving management of non-resident enterprises income tax in China.It is believed that the tax collection of non-resident enterprises in China can be improved by:(1)amending the laws and regulations of non-resident enterprises income tax,(2)constructing healthy mode of the non-resident tax collection and management,(3)strengthening the cooperation between the outreach and the departments,and(4)establishing the training mechanism for personnel of the nonresident enterprise tax collection and management. |
